Appeal Representation FAQs
The Alamance County Board of Equalization & Review (BoER) has adopted a Policy on the Unauthorized Practice of Law that governs who may file appeals, who may represent a property owner, and what a non‑attorney Tax Representative may do. Because the Board operates as a quasi‑judicial body, representation before it is subject to specific statutory requirements.
Appeals are not accepted until after 2027 Assessment Notices have been mailed.
For individuals, who can file appeals to the Board of Equalization & Review?
For property owned by an individual, a notice of appeal to the Board of Equalization & Review may be filed by (1) the property owner, (2) an attorney licensed to practice law in North Carolina, or (3) a Tax Representative holding a valid Power of Attorney.
When a Tax Representative files, a valid Power of Attorney (opens in a new tab) executed by the property owner must be on file before the appeal is filed. The online appeal form (opens in a new tab) must be signed by the owner, a licensed NC attorney, or the Tax Representative authorized by the Power of Attorney.
For individuals, who can represent the owner before the Board?
For property owned by an individual, the owner may present the case at the hearing only through (1) the property owner themselves, or (2) an attorney licensed to practice law in North Carolina.
A non‑attorney Tax Representative may not present the owner's case to the Board. The Tax Representative may still assist with the appeal in the ways described below, but case presentation before the Board is limited to the owner or a licensed NC attorney.
For individuals, what actions are allowed by a Tax Representative?
For property owned by an individual, a Tax Representative holding a valid Power of Attorney may:
- File the notice of appeal to the Board of Equalization & Review on the owner's behalf.
- Represent the owner in appeal discussions with County staff to resolve the appeal informally.
- Testify at the hearing — provided the property owner or the owner's attorney is also present.
- Submit supporting materials — which will be considered when both the Tax Representative and the property owner (or attorney) are present to explain them.
A Tax Representative may not represent the property owner before the Board by presenting the case.
For business entities, who can file appeals to the Board of Equalization & Review?
For property owned by a business entity, a Tax Representative may not file the notice of appeal. The business entity must file its own notice through its authorized representatives, as defined by N.C.G.S. § 105‑290(d2).
A non‑attorney authorized representative must complete the Non‑Attorney Representative Authorization Form (opens in a new tab), which is used only for business entity representation before the Board.
For business entities, who can represent the owner before the Board?
For property owned by a business entity, the case may be presented before the Board only by (1) an attorney licensed to practice law in North Carolina, or (2) an authorized representative of the business entity as defined by N.C.G.S. § 105‑290(d2), who has filed the required Non‑Attorney Representative Authorization Form.
A non‑attorney Tax Representative who does not meet the statutory definition of an authorized representative may not present the entity's case to the Board.
For business entities, what actions are allowed by a Tax Representative?
For property owned by a business entity, a Tax Representative may:
- Represent the owner in appeal discussions with County staff to resolve the appeal informally.
- Testify at the hearing — provided the property owner (through an authorized representative) or the owner's attorney is also present.
- Submit supporting materials — which will be considered when both the Tax Representative and the authorized representative (or attorney) are present to explain them.
A Tax Representative may not file the notice of appeal for a business entity and may not present the entity's case before the Board.
Quick reference: what is (and isn't) allowed?
| Activity | Tax Representative | Property Owner | NC Attorney |
|---|---|---|---|
| File appeal for individual owner | Yes(with valid POA) | Yes | Yes |
| File appeal for business entity | No | Yes(via § 105‑290(d2)) | Yes |
| Discuss appeal with County staff | Yes | Yes | Yes |
| Present case before the Board | No | Yes | Yes |
| Testify at the hearing | Yes(owner/atty present) | Yes | Yes |
| Submit materials at the hearing | Yes(owner/atty present) | Yes | Yes |
Who is a “Tax Representative” under this policy?
A Tax Representative is any person, firm, corporation, or legal entity that is not licensed by the North Carolina State Bar to practice law, and who represents a property owner in an appeal pursuant to a valid Power of Attorney.
The term includes:
- Property tax consultants
- Appraisers acting as advocates
- Companies providing tax appeal services
- Any non‑attorney holding a Power of Attorney for the owner
The term does not include:
- Licensed North Carolina attorneys (they follow attorney rules)
- The property owner themselves
- Authorized representatives of business entities under N.C.G.S. § 105‑290(d2)
Is the Board of Equalization & Review a quasi-judicial body? How does that affect the appeals process?
Yes. The Alamance County Board of Equalization & Review is a quasi‑judicial body operating under N.C.G.S. § 105‑322. Filing appeals and representing an owner before the Board may be considered the practice of law under N.C.G.S. § 84‑2.1.
Because of this, these activities are restricted to the property owner, authorized business representatives, and attorneys licensed in North Carolina. It is why a non‑attorney Tax Representative may assist and testify but may not present an owner's case to the Board.
Why are there restrictions on Tax Representatives for filing appeals and representing taxpayers before the Board?
Because the Board of Equalization & Review is a quasi‑judicial body, certain actions — such as filing appeals and representing an owner before the Board — may be considered the practice of law under N.C.G.S. § 84‑2.1.
The Board therefore does not allow a non‑attorney Tax Representative to file appeals for business entities or to present any owner's case before the Board. A Tax Representative may still (1) represent the owner in appeal discussions with County staff, and (2) appear at the hearing as a witness called by the taxpayer or the taxpayer's attorney, because neither of those actions would likely be considered the practice of law.
Why can a Tax Representative file an appeal for an individual but not for a business entity?
Filing an appeal for a business entity is addressed directly by statute: N.C.G.S. § 105‑290(d2) provides specific authorized non‑attorney representatives who may file for business entities, so the Board looks to that statutory category rather than to a Power of Attorney.
No similar statutory category exists for individual owners, and filing an appeal for an individual may or may not rise to the level of the practice of law. The Board therefore permits a Tax Representative to file an appeal for an individual taxpayer. In all cases, however, the Board's position is that representation of the owner — individual or business — before the Board is not allowed, because such representation is likely to rise to the level of the practice of law.
How will this policy be published and implemented?
- Public notification. The Alamance County Tax Office will use diligent efforts to notify the public and Tax Representatives of this policy.
- Forms and procedures updated. The Tax Office will revise its forms and procedures to comply with this policy, including Notice of Appeal forms.
- Ongoing effect. The policy remains in full force from year to year unless modified or revoked by a subsequent Board of Equalization & Review.
- Conflicts with prior policies. Where this policy conflicts with any prior BoER policies or procedures, the terms of this policy govern.
If you plan to represent a taxpayer before the Alamance County Board of Equalization & Review, ensure you comply with all requirements regarding authorized representation, proper appeal forms, and necessary evidence. Follow all procedural rules when preparing a case.